2003 (12) TMI 441

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..... owri Shankar, Member (T)]. The appellant was engaged in the manufacture of articles of plastic parts for television sets etc. and utilised for this purpose moulds which are sometimes supplied free of cost by the purchasers of these goods. The notice issued to it proposed to add the cost of moulds in the value of these articles of plastic. It is stated that despite a number of requests made t .....

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..... is disingenuous. The fact that the appellant was able to get this information which forms the basis of the cost accountant s certificate itself exposes the fallacy of this argument. The cost accountant s certificate has been rejected by the Assistant Commissioner on the ground that it only takes into account the cost of the moulds as shown in the bill of entry and did not into account the other c .....

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..... it possible to agree. The matter has been dragging from 1987 onwards and sufficient opportunities have been given to the appellant for producing this information. The Assistant Commissioner records that more than 14 hearings were given to the appellant from 1987 to 1991. If the appellant has not found it convenient to produce the information, we do not think he will now do so. In these circumstanc .....

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